Telangana Labour Welfare Fund (TLWF) Rates & Compliance Guide (2026)
The Telangana Labour Welfare Fund (TLWF) is governed by The Telangana Labour Welfare Fund Act, 1987 (adapted from the Andhra Pradesh Labour Welfare Fund Act, 1987) and administered by the Telangana Labour Welfare Board (TLWB), Hyderabad.
Telangana enforces an annual deduction cycle from the salary of December.
Governing Statute: The Telangana Labour Welfare Fund Act, 1987
Regulatory Authority: Telangana Labour Welfare Board (TLWB), Hyderabad
Official Portal: Telangana Labour Department Portal
📊 Revised Contribution Rates & Wage Slabs (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Remittance Due Date |
|---|---|---|---|---|---|
| All Covered Employees (Regardless of wage limit) | ₹20.00 | ₹50.00 | ₹70.00 | Annual (December Salary) | 31st January |
The employer's share in Telangana is 2.5 times the employee's share (₹20 employee vs. ₹50 employer).
📅 Deduction Timeline & Remittance Deadline
- Deduction Month: Deducted once annually from the wages earned in December for all employees active on 31st December.
- Remittance Cutoff Date: Must be remitted on or before 31st January of the following calendar year.
- Prescribed Return Form: Form D (Statement of Employee and Employer Contributions).
🏢 Applicability & Exemption Rules
- Covered Establishments:
- Factories registered under the Factories Act, 1948.
- Motor transport undertakings operating within Telangana.
- Shops and commercial establishments registered under the Telangana Shops and Establishments Act, 1988 employing 20 or more persons.
- Covered Employees:
- Any person employed directly or through a contractor for manual, clerical, technical, or supervisory work.
- Exemptions:
- Persons employed in a managerial or administrative capacity.
- Supervisors earning basic salary above statutory ceilings who possess executive authority.
💻 Online Payment & Return Procedure
- Access the official Telangana Labour Department Portal.
- Log in using the establishment's registration credentials.
- Submit covered employee headcount as of 31st December.
- Pay online via Cyber Treasury Telangana / SBI gateway.
- Generate and download Form D with acknowledgment receipt.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum on delayed payments.
- Prosecution: Fine up to ₹2,000 for initial non-filing, and persistent default can lead to recovery as land revenue arrears.
❓ Frequently Asked Questions (FAQs)
What is the deduction frequency for Telangana LWF?
Telangana LWF is deducted annually, once a year from the December salary, and paid on or before 31st January.
How much is the total TLWF contribution per employee?
The total annual contribution is ₹70 per employee (₹20 employee share and ₹50 employer share).